Regulations

The rights, obligations, cooperation with other inspection bodies and the operation of the Audit Committee are determined by legislation, the charter, internal regulations and cooperation protocols.

As early as 2002, against  the background of  the Copernic reforms, the  federal authorities established a legal framework for introducing an internal control system and for the development of internal audit  and audit committees’ activities  applicable to all the federal public services and planning.

These  initiatives were central to the  reform designed to modernise the running of  the government apparatus and allow civil servants more freedom in deciding how to achieve the objectives put forward while  asking them to be held accountable for how and to the extent these objectives are achieved.

This approach was seconded with a changeover from  purely budgetary and rather bureaucratic control techniques to a culture of reliable internal control  or organisation management systems, associated with post-clearance sampling checks by the internal audit services.

Three new Royal Decrees were drawn up in 2007 to replace the legal framework dating back to 2002. Apart from the introduction of an internal control system and the organisation of internal audit activities,  the creation of the Audit Committee of the Federal Administration (ACFA) was governed by a separate decree.

The documents are only available in Dutch and French.

The charter defines the rights and duties of the Audit Committee and its members and their relations with other bodies to the Audit Committee must work together.

The internal regulations determine the internal operations of the Audit Committee.

The rights, obligations, cooperation with other inspection bodies and the operation of the Audit Committee are determined by legislation, the charter, internal regulations and cooperation protocols.